Short answer

• Function 13, Curriculum Development and Instructional Staff Development. The people who develop curriculum and train teachers.
• Function 21, Instructional Leadership. The people who manage and supervise the staff who teach.
• Function 23, School Leadership. The people who run a campus.

The quickest test: is this person running a campus (23), supervising instructional staff across the district (21), or building curriculum and training teachers (13)?

The detail

Function 13, Curriculum Development and Instructional Staff Development. FASRG: "direct costs for services to help instructional staff members plan, develop, and evaluate the process of providing learning experiences for students." Includes in-service training and other staff development for the district's instructional staff or instruction-related staffs (function codes 11, 12, and 13), and costs related to researching, developing, and modifying instruction.

Function 21, Instructional Leadership. FASRG: "direct costs for managing, directing, supervising, and leading staff members who provide instruction or instruction-related services." The broader function 20 series also covers the general management and leadership of a school campus.

Include in 21: instructional supervisors; coordinators or directors for special populations or educational programs (Title I, special education, career and technical education, etc.) and their support staffs; assistant or deputy superintendents for instruction, instructional supervisors, or program directors or administrators for instruction. Also upkeep and repairs to materials and equipment related to instructional leadership; pre- or post-employment physicals or drug testing for personnel in this function; purchase of vehicles for personnel in this function.

Exclude from 21: principals, assistant principals, and related staffs (23); staff who perform accounting, personnel, or other administrative functions (41); staff who provide staff development and in-service training (13); assistant or deputy superintendents for curriculum (13); curriculum coordinators who are not responsible for supervising instructional staff (13); supplies and services for maintaining buildings and grounds, including utilities (51).

Function 23, School Leadership. FASRG: "costs for managing a school campus," which includes what principals, assistant principals, and other assistants do when they supervise all operations of the campus, evaluate campus staff, and assign duties to staff who maintain student records for the campus.

Include in 23: principals, assistant principals, and related staffs; staff who record, compile, and report campus records.

Exclude from 23: staff who compile the superintendent's annual report (41); and certain electronic devices, personal computers, servers, or mainframe computers (see the source page for the full condition).

The distinction that catches people. A deputy superintendent for instruction goes to 21. A deputy superintendent for curriculum goes to 13. A curriculum coordinator who supervises instructional staff goes to 21; one who does not goes to 13. The deciding factor is supervisory responsibility over instructional staff, not the job title.

Where this comes from

FASRG Update 20, Module 1: Financial Accounting and Reporting Appendices, Appendix A.3 Function Codes:

• Code 13, Curriculum Development and Instructional Staff Development, page 66. Open the source PDF at page 66
• Code 21, Instructional Leadership, page 69. Open the source PDF at page 69
• Code 23, School Leadership, page 70. Open the source PDF at page 70

Related questions

• What is Function Code 11?
• What is Function Code 62?